EXHIBIT 23.2

                        CONSENT OF INDEPENDENT AUDITORS

The Partners
Brown-Flournoy Equity Income Fund Limited Partnership:

We consent to the inclusion of our report dated January 17, 1997, with respect
to the balance sheets of Brown-Flournoy Equity Income Fund Limited Partnership
as of December 31, 1996 and 1995, and the related statements of operations,
partners' capital (deficit) and cash flows for each of the years in the
three-year period ended December 31, 1996 in the joint registration statement on
Form S-3 of Mid-America Capital Partners, L.P. and Mid-America Finance, Inc. We
also consent to the reference to our firm under the heading "Experts" in the
Prospectus.


                                                           KPMG Peat Marwick LLP

Baltimore, Maryland
December 12, 1997